BajaNomad - IMPUESTO DE SANEAMIENTO AMBIENTAL SE PAGARÁ A PARTIR DEL 2026

IMPUESTO DE SANEAMIENTO AMBIENTAL SE PAGARÁ A PARTIR DEL 2026

mtgoat666 - 1-17-2026 at 12:44 PM

Anybody see these new taxes yet on their hotel or rental car?

IMPUESTO DE SANEAMIENTO AMBIENTAL SE PAGARÁ A PARTIR DEL 2026

¿qué es, cuánto pagará y a quienes aplica?

A partir de 2026, Baja California Sur cuenta con un esquema homologado de cobro conocido como Derecho de Saneamiento Ambiental, una contribución fiscal vinculada principalmente a la actividad turística y a ciertos servicios recreativos, cuyo objetivo es generar recursos destinados a acciones de protección ambiental, desarrollo sustentable e infraestructura urbana.

Este impuesto fue aprobado como parte de una reforma a las leyes hacendarias de los municipios de Mulegé, Comondú, Loreto y La Paz, avalada por el Congreso del Estado durante una sesión extraordinaria celebrada en diciembre de 2025. Con ello, se establecen criterios comunes para su aplicación y administración en estas demarcaciones.

De acuerdo con lo establecido en la reforma, el Derecho de Saneamiento Ambiental deberá ser cubierto por las personas que contraten servicios relacionados con el turismo y la recreación dentro de los municipios mencionados. Entre los casos contemplados se encuentran:
• Quienes se hospeden en hoteles, posadas, moteles, hostales y casas de huéspedes.
• Personas que utilicen casas, departamentos completos, habitaciones privadas o compartidas, ya sea de manera directa o mediante plataformas digitales.
• Usuarios de casas rodantes y campamentos.
• Personas que renten vehículos automotores o embarcaciones marítimas y recreativas dentro de la entidad.

De manera adicional, la reforma contempla que, a partir del 1 de enero de 2026, las personas físicas o morales que adquieran bienes inmuebles deberán cubrir el Impuesto Sobre Adquisición de Bienes Inmuebles, el cual se calculará con una tasa del 3 por ciento sobre el valor del inmueble; en los casos de donación o sucesión familiar, la tasa aplicable será del 1.5 por ciento
.
El cobro no se aplica de manera generalizada a la población local, sino que está vinculado al uso de estos servicios específicos

El monto del impuesto está basado en la Unidad de Medida y Actualización (UMA), indicador económico que se actualiza anualmente. Para 2026, el Instituto Nacional de Estadística y Geografía (INEGI) estableció el valor diario de la UMA en 117.31 pesos, vigente a partir del 1 de febrero, lo que representa un incremento del 3.6 por ciento respecto al año anterior.

Con base en ese valor, los cobros quedarán de la siguiente manera:
Hospedaje en hoteles y establecimientos similares:
• Se pagará el 70 por ciento del valor diario de la UMA por cada noche, lo que equivale a 82.12 pesos aproximadamente por habitación y por noche.
Renta de vehículos y embarcaciones recreativas:
• El cobro será del 50 por ciento del valor diario de la UMA, es decir, alrededor de 58.65 pesos por cada servicio contratado.
Hospedaje contratado a través de plataformas digitales como Airbnb:
• En estos casos, el impuesto será equivalente a dos veces el valor diario de la UMA por casa o departamento ocupado, lo que representa 234.62 pesos por noche, independientemente del número de personas que se alojen.

Los recursos recaudados por este derecho deberán destinarse a acciones de preservación ambiental, restauración ecológica, protección de recursos naturales y desarrollo sustentable, así como a proyectos de infraestructura relacionados con el equilibrio ecológico y la mejora del entorno urbano

Para ello, los ayuntamientos de Mulegé, Comondú, Loreto y La Paz deben conformar fideicomisos municipales de saneamiento ambiental a más tardar en enero de 2026, los cuales serán los encargados de administrar y aplicar los fondos conforme a lo establecido en la legislación aprobada.

El saneamiento ambiental, además de ser un concepto técnico relacionado con la protección del agua, el aire y el suelo, se ha convertido en un mecanismo de financiamiento utilizado en diversos destinos turísticos para garantizar ingresos permanentes destinados a la conservación del entorno.

En Baja California Sur, este modelo busca responder al crecimiento del turismo y a la demanda de servicios, estableciendo un marco legal que permita canalizar recursos directamente a proyectos prioritarios, bajo la administración de fideicomisos públicos y con reglas específicas para su aplicación.

Con la entrada en vigor de este impuesto, los usuarios de servicios turísticos comenzarán a ver reflejado este cargo en sus facturas o comprobantes de pago a partir de 2026, como parte de un esquema fiscal orientado al sostenimiento ambiental de los municipios sudcalifornianos.

Tomado de El Sudcaliforniano

*********

ENVIRONMENTAL SANITATION TAX WILL BE PAID FROM 2026

what is it, how much will it pay and to whom it applies?

Starting in 2026, Baja Southern California has a homologated scheme of collection known as the Right to Environmental Sanitation, a tax contribution linked mainly to tourism activity and certain recreational services, aimed at generating resources intended for environmental protection, sustainable development and urban infrastructure actions.

This tax was approved as part of a reform to the tax laws of the municipalities of Mulegé, Comondú, Loreto and La Paz, supported by the State Congress during an extraordinary session held in December 2025. Thus, common criteria are established for its implementation and administration in these demarcations.

According to the reform, the Environmental Sanitation Right shall be covered by persons contracting services related to tourism and recreation within the mentioned municipalities. Among the cases considered are:
• Those who stay in hotels, inns, motels, hostels and guest houses.
• People who use houses, full apartments, private or shared rooms, either directly or through digital platforms.
• Motorhome users and campsites.
• Persons who rent motor vehicles or maritime and recreational vessels within the entity.

Additionally, the reform provides that, from January 1, 2026, natural or moral persons acquiring real estate will have to pay the Real Estate Purchase Tax, which will be calculated at a rate of 3 per cent on the value of the property; in in cases of donation or family succession, the applicable rate will be 1.5 percent
.
The charge does not generally apply to the local population, but is linked to the use of these specific services

The tax amount is based on the Unit of Measurement and Update (UMA), an economic indicator that is updated annually. By 2026, the National Institute of Statistics and Geography (INEGI) set the daily value of the UMA at 117.31 pesos, effective as of February 1, an increase of 3.6 percent from the previous year.

Based on that value, the charges will be as follows:
Accommodation in hotels and similar establishments:
• 70 percent of the UMA's daily value will be paid per night, which is approximately 82.12 pesos per room per night.
Rental of vehicles and recreational boats:
• The charge will be 50 percent of the daily value of the UMA, that is, around 58.65 pesos for each contracted service.
Hosting hired through digital platforms like Airbnb:
• In these cases, the tax will be equivalent to twice the daily value of the UMA per house or apartment occupied, which is 234.62 pesos per night, regardless of the number of people accommodated.

The resources collected by this right shall be allocated to environmental preservation, ecological restoration, protection of natural resources and sustainable development, as well as infrastructure projects related to ecological balance and urban environment improvement

For this purpose, the municipalities of Mulegé, Comondú, Loreto and La Paz must form municipal environmental sanitation trusts no later than January 2026, which will be responsible for managing and applying the funds according to the approved legislation.

Environmental sanitation, besides being a technical concept related to the protection of water, air and soil, has become a funding mechanism used in various tourist destinations to guarantee permanent income intended for environmental conservation.

In Baja Southern California, this model seeks to respond to growth in tourism and demand for services by establishing a legal framework that allows resources to be channeled directly to priority projects, under the management of public trusts and with specific rules for their implementation.

With this tax coming into effect, tourist service users will begin seeing this charge reflected on their invoices or paychecks starting in 2026, as part of an environmentally sustainable tax scheme for Southern California municipalities.

Taken from The Southern Californian

chippy - 1-17-2026 at 01:00 PM

The resources collected by this right shall be allocated to environmental preservation, ecological restoration, protection of natural resources and sustainable development, as well as infrastructure projects related to ecological balance and urban environment improvement
:lol:

bajatrailrider - 1-18-2026 at 08:43 AM

All this one big joke. I have lived in Baja 18 years now very few people coming to Baja anymore. So make as many rules as possible and tax's :light:

lencho - 1-18-2026 at 11:31 AM

Quote: Originally posted by bajatrailrider

I have lived in Baja 18 years now very few people coming to Baja anymore.

Seriously?

Been to the Cape or La Paz lately?

mtgoat666 - 1-18-2026 at 11:45 AM

Quote: Originally posted by bajatrailrider

All this one big joke. I have lived in Baja 18 years now very few people coming to Baja anymore. So make as many rules as possible and tax's :light:

Baja Sur has had huge tourism growth, especially Cabo and surroundings.

The area you live may have seen decrease in gringo travelers because gringos headed far south now travel Baja via the 5 since it is easier drive than 1.

surfhat - 1-18-2026 at 01:50 PM

And yet, after 50 plus years, I still treasure what the Valle de Cirios freely offers to all who choose the 'coast' road option.

Mama's is only the start of so much undeveloped nature awaiting all who choose to experience the pure desert air that is life extending for all who choose to breathe deep in the Valle de Cirios.

Spend a night in the Catavina boulders, and you too will experience nature in all of her majesty.

The dead, but so alive, silence is a rare reward for one who has always camped by the ocean.

I am impelled to relate an experience so profound when spending a night amongst the house sized boulders.

Ultimate quietness is rare. What is also rare is the solitude that I and my friends experienced that night in the boulders.

The quietness was so profound I could literally hear my own blood coursing through my veins.

I was not otherwise influenced by any alternate substances. haha

Maybe a shot of tequila at the most. The desert surroundings were more than enough.

Recalling the camp fire flames reflecting off of the huge boulders and providing the show of all shows under those dark skies after a long days drive, was just another gift that cost nothing but your time to experience.

Expediency has its value. In the past decades, I was focused on the East Cape and passed by what the Valle de Cirios feely offered to all.

No longer. Breathe in that pure as could be central Baja desert air and you too will be better off for stopping for a minute, or a day, or two.

The Catavina area is not to be missed, even if only for a limited time.

When passing through, I never miss out on stopping before Catavina for a walk amongst the boulders. This spectacular moment of appreciation will pay you back as soon as you get out of your vehicle.

Be sure to breathe deep while you have the chance. If there is one place left in our modernized world, the Valle de Cirios is one to imbibe when you have the chance to take it all in.

My now annual sojourns would never ignore what the Valle De Cirios gives to us all so freely.

When the Cirio's are blooming, I defy anyone who does not see a character from Dr Suess being implied.

If you are fortunate to time a drive through when the bloom happens, you will see multicolored desert flowers to the horizon.

Completely off topic, but Ricky came within two seconds!!!!!! of taking the Dakar race! If not for an ever so slight last minute miscalculation he had the championship in the bag.

Way to go Ricky. Your time will come.

bajatrailrider - 1-19-2026 at 07:41 AM

Quote: Originally posted by lencho

Quote: Originally posted by bajatrailrider

I have lived in Baja 18 years now very few people coming to Baja anymore.

Seriously?

Been to the Cape or La Paz lately?

I can only report about Baja very few plus all the stores reporting slow.

lencho - 1-19-2026 at 01:54 PM

Quote: Originally posted by bajatrailrider

I can only report about Baja very few plus all the stores reporting slow.

I assume most of those visitors are Californians driving down? Might have as much to do with California as BC (I don't know).

I've noticed a surprising number of Europeans in BCS this season. Interesting choice, since there are LOTS of destinations they could reach for similar air fairs (Yucatán, Costa Rica, Chile, etc).